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Det skatterättsliga arbetstagarbegreppet bygger i stor utsträckning på det arbetsrättsliga arbetstagarbegreppet. Den gränsdragning som görs beträffande arbetstagare respektive uppdragstagare i arbetsrätten är dock inte tillräcklig i skatterätten. Detta beror på att inkomster från verksamhet som i arbetsrättslig mening är att hänföra till uppdragsverksamhet, i skatterätten kan utgöra såväl inkomst
För bara ett par år sedan var tvister om domännamn på Internet ett hett ämne. Det fanns ingen lagstiftning på området som reglerade frågan om vem som hade bättre rätt till ett domännamn. Inte ens i USA där Internet har sitt ursprung fanns någon lagstiftning som angrep detta problemområde. I dag är domännamnsstöld en sämre affärsidé. Sen år 2000 dömer FN-organet World Intellectual Property Organisa
Uppsatsen behandlar frågan om aktiebolags rättskapacitet under och efter upplösning. Ett aktiebolag blir en juridisk person med fullgod rättskapacitet när det registreras i aktiebolagsregistret. Rättskapaciteten innebär att bolaget kan inneha rättigheter och ådra sig förpliktelser samt vara part i rättegång. Aktiebolagets rättskapacitet består fram till den dag då bolaget upplöses. Ett aktiebolag
Kaliningrad transit: Why to facilitate? As well as the title, this study is divided into two parts: the first one is about Kaliningrad transit assessed against the wide historic and socio-economic background, and the second one presents reasoning of general international law, as well as of international human rights law in favour of Kaliningrad transit facilitation. Here the Kaliningrad transit st
The nucleus Se-70 was studied using the Ca-40(Ca-40, 2alpha2p) reaction at a beam energy of 185 MeV. Gamma rays were measured with the EUROBALL III spectrometer. The known positive-parity bands have been extended and one new band of positive parity and two of negative parity have been identified. These bands are interpreted in terms of the cranked Nilsson-Strutinsky approach. Calculations suggest
Objectives To describe the clinical history and ultrasound findings in women with decidualized endometriomas surgically removed during pregnancy. Methods In this retrospective study, women with a histological diagnosis of decidualized endometrioma during pregnancy who had undergone preoperative ultrasound examination were identified from the databases of seven ultrasound centers. The ultrasound ap
Cloud drop condensation nuclei (CCN) and ice nuclei (IN) particles determine to a large extent cloud microstructure and, consequently, cloud albedo and the dynamic response of clouds to aerosol-induced changes to precipitation. This can modify the reflected solar radiation and the thermal radiation emitted to space. Measurements of tropospheric CCN and IN over large areas have not been possible an
EUROPRISE is a Network of Excellence sponsored from 2007 to 2011 by the European Commission within the 6th Framework Program. The Network encompasses a wide portfolio of activities ranging from an integrated research program in the field of HIV vaccines and microbicides to training, dissemination and advocacy. The research program covers the whole pipeline of vaccine and microbicide development fr
Objectives: To develop European League Against Rheumatism (EULAR) recommendations for the management of large vessel vasculitis. Methods: An expert group (10 rheumatologists, 3 nephrologists, 2 immunolgists, 2 internists representing 8 European countries and the USA, a clinical epidemiologist and a representative from a drug regulatory agency) identified 10 topics for a systematic literature searc
Obesity is considered an important risk factor for several disorders, such as diabetes mellitus, systemic arterial hypertension, dyslipidemia, and atherosclerosis, which are associated with inflammation and oxidative stress as a trigger factor. Passiflora edulis contains important bioactive compounds, such as phenolics, carotenoids, vitamin C, and polyamines in pulp, leaves, seeds, and bark. Aim:
Most cases of hemolytic uremic syndrome (HUS) are caused by infection with enterohemorrhagic Escherichia coli (EHEC). Genetic defects causing uncontrolled complement activation are associated with the more severe atypical HUS (aHUS). Non-EHEC infections can trigger the disease, however, complement defects predisposing to such infections have not yet been studied. We describe a 2-month-old patient
Silicon (Si) is the second most abundant element in the Earth’s crust and is an important nutrient in the ocean. The global Si cycle plays a critical role in regulating primary productivity and carbon cycling on the continents and in the oceans. Development of the analytical tools used to study the sources, sinks, and fluxes of the global Si cycle (e.g., elemental and stable isotope ratio data for
Aims: To assess the effect of fractional flow reserve (FFR)-guided percutaneous coronary intervention (PCI) with contemporary drug-eluting stents on the composite of cardiac death or myocardial infarction (MI) vs. medical therapy in patients with stable coronary lesions. Methods and results: We performed a systematic review and meta-analysis of individual patient data (IPD) of the three available
BACKGROUND: Most evidence for TSC-associated neuropsychiatric disorders (TAND) to date have come from small studies and case reports, and very little is known about TAND in adults. We explored baseline TAND data from the large-scale international TOSCA natural history study to compare childhood and adult patterns, describe age-based patterns, and explore genotype-TAND correlations.RESULTS: The stu
American Foulbrood (AFB) is a particularly pernicious bacterial disease of honey bees due to the extreme persistence of endospores of the causative agent Paenibacillus larvae. These spores are resistant to harsh environmental conditions, unaffected by antimicrobial agents and can remain viable for decades. The germination of the endospore in the larval midgut is the crucial first step leading to i
Water is the matrix of life, and its confinement in nanocavities is a central topic from geophysics to nanotribology. Phyllosilicate layered minerals provide natural nanocavities for water due to their capacity to hydrate by confining water molecules in the interlamellar space. However, the hydration of phyllosilicates at the nanoscale is not a fully understood process and depends on the geologica
The iconic Cape buffalo has experienced several documented population declines in recent history. These declines have been largely attributed to the late 19th century rinderpest pandemic. However, the effect of the rinderpest pandemic on their genetic diversity remains contentious, and other factors that have potentially affected this diversity include environmental changes during the Pleistocene,
Although movement disorders (MDs) are known complications, the exact frequency and severity remains uncertain in patients with classical galactosemia, especially in children. We determined the frequency, classification and severity of MDs in a cohort of pediatric and adult galactosemia patients, and assessed the association with nonmotor neuropsychological symptoms and daily functioning. Patients
Taking advantage of the storage ring free electron laser beamline at Elettra, we have implemented an experimental setup for the generation of sub-picosecond (ps) coherent optical pulses in the VUV range. The setup is based on the frequency up-conversion of a high-power external signal (provided by a Ti:Sapphire laser) and makes use of a relativistic electron bunch as resonating medium. The produce
